News

Introduction to Marital Rape Law in Nepal Marital rape law in Nepal recognizes that forced sexual intercourse within marriage constitutes a criminal offense. Nepalese law does not treat marriage as a defense against rape. The legal framework is primarily governed by the Muluki Criminal Code, 2074 (2017), which explicitly criminalizes marital rape. This reflects...

IntroductionKathmandu has developed as the primary legal and commercial hub of Nepal. The presence of regulatory bodies, courts, and major businesses has contributed to the growth of professional legal services. Law firms in Kathmandu provide services across corporate law, foreign investment, dispute resolution, arbitration, taxation, banking, and intellectual...

The Ministry of Industry, Commerce, and Supplies (hereafter, “the ministry“) issued a notification in the Nepal Gazette on 16 February 2026 (2082/11/04) (“Notification“), expanding on Section 42 of the Foreign Investment and Technology Transfer Act, 2019 (“FITTA”). The Notification broadens the scope of the automatic route by incorporating one hundred and...

Q1. What exactly did the Inland Revenue Department clarify in its recent notice?  The Inland Revenue Department (“IRD”), through its recent notice dated 27th January, 2026  (“IRD Notice“), clarified how preference shares are to be treated when determining whether a company has undergone a “change in ownership” under Section 57 of the Income...

Navigating market volatility in public contracts can be a financial minefield. In Nepal, the Public procurement laws provide a specific legal framework for price adjustments due to inflation and rising material costs. Understanding these “express terms” is vital for contractors to protect their margins and ensure project viability in an unpredictable...

A variation  refers to any authorised change to the scope, quantity, design, specifications, or method of execution of works originally agreed under a construction contract. Such changes may involve additional or reduced work, or a modification in the nature or sequence of performance. The variation process is not new in construction industry and is adequately dealt...

Executive Summary Nepal Rastra Bank (NRB) has issued the Fifth Amendment to the Foreign Loan and Investment Management Bylaws, 2078 (2021) for on 30 December 2025 (though NRB Board decision was done on December 11, 2025). The amendment reflects a regulatory shift from approval-centric controls to post-transaction supervision. It simplifies foreign equity inflows,...

In the case of Perefetti Van Melle S.P.A. vs. Perfect Foods Private Limited, decided on August 6, 2024 (2081/04/22 B.S.) but full judgment of which was released only a few days back, the division bench of the Supreme Court of Nepal decided on several questions regarding the protection of trademarks in Nepal. The case concerned the similarities in trademark between...

IntroductionNepal’s foreign investment framework recognises technology transfer as a legitimate and encouraged mode of foreign participation. The Foreign Investment and Technology Transfer Act, 2019 (“FITTA“) guarantees the repatriation of royalties, technical fees, and earnings arising from approved technology transfer arrangements. The difficulty,...

The Government of Nepal has formally terminated the Double Taxation Avoidance Agreement (“DTAA”) signed with the Republic of Mauritius on 3 August 1999. The Inland Revenue Department (“IRD”) announced the decision through a press release issued on 24 Mangsir 2082 (9 December 2025). The termination will take effect from 1 Shrawan 2083 (17 July...